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Students´ Journal of Accounting and Banking
Published by Universitas Stikubank
ISSN : -     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 2,418 Documents
 128   129   130   131   132 
PAJAK PENGHASILAN ATAS PENGHASILAN DARI PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN, DAN PERJANJIAN PENGIKATAN JUAL BELI ATAS TANAH DAN/ATAU BANGUNAN BESERTA PERUBAHANNYA Desy Arsita Kusumadewi, 12.05.52.0002; Kartika, Andi
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research analyze the influence of good corporate governance againt tax avoidance. Good corporate governance are measure by institusional ownership, proportion of  commisioner independent board, the audit quality, and the audit commitee. This research sample is manufactured industry company registred on Indonesia Stock Exchange during the year 2013-2015 by using of method purposive sampling. The are 114 companies in accordance with the appropriate criteria. This research used multiple regression analysis. The results of this research indicates that institusional ownership, proportion of commisioner independent board, the audit commitee significantly affect the tax avoidance. While the audit quality does not significantly affect the tax avoidance. While the audit quality does not significantly affect the tax avoidance. The limitation of the study used the manufactured companies that whole shares were listed in the indonesia stock exchange, so the reult can be deduced for each industry sector.Keywords: Good Corporate Governance, Tax Avoidance, Institusional Ownership, Proportion of Commisioner Independent Board, The Audit Quality and The Audit Commitee
PENGARUH LIKUIDITAS, LEVERAGE, KOMISARIS INDEPENDEN DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Indah Yulitasari, 12.05.52.0019; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
Publisher : Students' Journal of Accounting and Banking

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Abstract

This study aimed to analyze the effect of firm likuidity, leverage, independent commissioner and size to agrressiveness taxes. The object of this study is Manufacturing Company listed on the Indonesia Stock Exchange (IDX) 2012-2015. The sampling method used is purpose sampling the study period of 2012 throught 2015. The data analysis technique used is multiple linear regression.  The results of this study indicate that the hypothesis testing showed that the variable leverage had positive effect and significant to the Agressiveness Taxes. Independent commissioner and Size had positive and no significant. Where as liquidity has negative effect and no significant on Aggressiveness Taxes.  Keywords: Firm Liquidity, Leverage, Independent Commissioner, Size and Aggressiveness Taxes
ANALISIS FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012-2015 Islahatul Wafiroh, 12.05.52.0022; Kartika, Andi
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This research to analyze of factors affect the tax management with indicators of effective tax rate on company listed in Indonesia Stock Exchange for years 2012-2015. This research was conducted in Indonesia Stock Exchange with purposive sampling method with the sampel was taken from the period of 2012-2015.  The sample collected includes 236 companies which satisfied some criteria. Analysis tool used multiple regression analysis. The result revealed that profitability and investor instiutional has negative effect and significant to effective tax rate. Other results revealed that the inventory intensity has positive effect and significant to effective tax rate. Whereas the firm size, leverage, fixed asset intensity, and tax facilities had no significant effect on effective tax rate.  Keywords: Tax Management, Effective Tax Rate, Firm Size, Leverage, Profitabilty, Fixed Asset Intensity, Inventory Intensity, Investor Institutional, Tax Facilities
PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP KUALITAS INFORMASI AKUNTANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013 Hardita Juliyanti, 12.05.52.0036; Poerwati, Rr. Tjahjaning
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

The study examines the effect of the adoption of International Financial Reporting Standards (IFRS) ob the quality of accounting information. The Sampling  of this study is manufacturing companies listed in Bursa Efek Indonesia (BEI) in the period 2011-2013. The sampling method used purposive sampling. Influence between variable is described by using multiple linear regression analysis. The results indicate that the application of IFRS has positive effect and significant to the relevance adn reliability. Keywords: Quality of Accounting Information, IFRS, Relevane, Reliability
Pengaruh Kinerja KeuanganTerhadap Return Saham (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2012-2014) Elsa Saputriyanti Butarbutar, 12.05.52.0054; Aini, Nur
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study aims to examine and analyze the effect of the Return On Asset (ROA), Return on Equity (ROE), Net Profit Margin (NPM), the Current Ratio (CR), and Debt to Equity Ratio (DER) to Return Shares in the company sector listed on the Indonesia Stock Exchange (BEI) in 2012 to 2014. the sample was determined by purposive sampling method, to obtain a sample of 361 manufacturing companies. The data used in this research is secondary data. Analysis of the data used is multiple regression analysis. The research proves that (1) return on assets is not no effect on stock returns, (2) return on equity has no effect on stock returns, (3) net profit margin has no effect on stock returns, (4) current ratio positive and significant effect on stock returns, and (5) debt to equity ratio and significant positive effect on stock returns.  Keywords: Return On Asset, Return On Equity, Net Profit Margin, Current Ratio, Debt to Equity Ratio, and Retun Saham
LOAN (NPL), NET INTERST MARGIN (NIM) DAN GIRO WAJIB MINIMUM (GWM) TERHADAP LOAN TO DEPOSIT RATIO (LDR) Agus Prastiono, 12.05.52.0079; Maryono, Maryono
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study aims to determine the effect of CAR, NPL, NIM and the reserve requirement on LDR. The population in this study were banking companies listed in Indonesia Stock Exchange 2012-2014 year. The sample was taken by purposive sampling method. Data were analyzed using skewness-kurtosis normality test, classic assumption test, koofisien determinasi test, F test and test hypotheses. Results of testing hypothesis testing results first showed that the CAR significant positive effect on LDR, the results of testing the second hypothesiss hows that NPL significant positive effect on LDR, the results of testing the third hypothesisis obtained that the NIM effect significant positive effect on LDR, the fourth hypothesis testing results showed that GWM not significant effect on LDR.Keywords: CAR, NPL,NIM, GWM and LDR
PENGARUH KARAKTER EKSEKUTIF, SIZE, SALES GROWTH, DAN LEVERAGE TERHADAP TAX AVOIDANCE Deny Tristianto, 12.05.52.110; Meita Oktaviani, Rachmawati
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This research aimed to examine and analyze the effect of executive characteristic, size, sales growth, and leverage towards corporate tax avoidance. The sampling technique was done by purposive sampling method. The population in this research is manufacturing companies listed on the Indonesian Stock Exchange period 2012 to 2014 with sample data which gathering of this research was 129 sample. Data was processed by SPSS software. Analysis technique using multiple regression analysis. The result of statistic t test showed that four independent variabel had a significant effect to CETR proxy of tax avoidance. Executive characteristic had a negatif significant effect to CETR, size had a positif significant effect to CETR, sales growth had a negatif significant effect to CETR, and leverage had a positif significant effect to CETR.Keywords: Executive Characteristic, Size, Sales Growth, Leverage, Tax Avoidance
PENGARUH GAYA KEPEMIMPINAN, PEMAHAMAN GOOD GOVERNANCE, BUDAYA ORGANISASI, INDEPENDENSI AUDITOR, DAN PENGALAMAN KERJA TERHADAP KINERJA AUDITOR (Studi Empiris Pada KAP Di Semarang) Finansius Lalaar, 12.05.52.0113; Alfasadun, Alfasadun
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study examined the influence of leadership style, understanding of good governance, organizational culture, auditor independence and work experience on the performance of auditors (Empirical Study on Kantor Akuntan Publik ( KAP ) in Semarang). This study used six variables: leadership style, understanding of good governance, organizational culture, auditor independence, work experience, and performance of auditors. The population in this study is the auditor who worked on KAP in Semarang. The research sample was obtained through census method on KAP in Semarang. Data collection techniques using questionnaires filled out by the respondents that the auditors. The total sample were obtained and used in the study was 40. The collected data is then processed using statistical tools that IBM SPSS Statistics 20.0. Initial testing conducted are validity test data from each question, followed by a reliability test using alpha conbrach. Regression analysis was performed to test partially thereafter each independent variable were tested using the F test and the coefficient of determination (R2). The results obtained are leadership style, understanding of good governance, organizational culture, and the independence of the auditor does not affect the performance of auditors while working experience affect the performance of auditors.  Keywords: Leadership Style, Understanding of Good Governance, Organizational Culture, The Independence of The Auditor, The Performance of Auditors
PENGARUH EARNING PER SHARE, BOOK VALUE PER SHARE, RETURN ON EQUITY DAN ASSET TURNOVER RATIO TERHADAP HARGA SAHAM (Studi Pada Perusahaan Emiten Sektor Perbankan Di Bursa Efek Indonesia) Putri Endah Kurnia, 12.05.52.0134; Sunarto, Sunarto
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

This study aimed to examine the effect of Earning Per Share (EPS), Book Value per Share Return On Equity and Asset Turnover Ratio Stock Price at the aforementioned Company Banking sector in Indonesia Stock Exchange The population used in this study were banking companies go public and issue audited financial statements and published on the Indonesia Stock Exchange (BEI), which was taken during the 4 year period, namely from 2012 to 2015. The sampling technique used purposive sampling. The criteria for the sample in this study is the company to publish financial statements and presents complete information needed in this study for 4 years in a row; Companies that have a positive net income; had complete data for the study variables. The sample in this study were 26 banking. The analysis tool used is multiple linear regression. The results of the analysis can be concluded that: Earning per share (EPS) significant positive effect on stock prices. BVS no significant positive effect on stock prices. Return On Equity (ROE) significant positive effect on stock prices. ATR is significant positive effect on stock prices.Keywords: Earning Per Share, Book Value Per Share, Return On Equity, Asset Turnover Ratio and Stock Price
PENGARUH KEBIJAKAN HUTANG, KEPUTUSAN INVESTASI, DAN TOTAL ARUS KAS TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2011-2014) Devy Sari Apriyani, 10.05.52.0196; Himawan, Arief
Students' Journal of Accounting and Banking Vol 5 No 2 (2016): Vol. 5 No. 2 Edisi Oktober 2016
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Abstract

The purpose of this study was to examine and analyze the effect of the debt policy, investment decision, and the total cash flow to the firm value . Every company has a goal to maximize the welfare of the owners by raising the value of the company. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange period 2011-2014. The sampel was conducted using purpose  sampling. The samples used were 101 manufacturing companies. The data used is secondary data abtained from the Financial Statements and the Indonesia Capital Market Directory (ICMD). The analysis technique used is multiple linear regression analysis. The results of this study indicate that the debt policy, investment decisions, and total cash flow significant negative effect on the value of the company. Keywords: Debt Policy, Investment Decision, Total Cash Flow, Enterprise Value

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